

Download presentation

We think you have liked this presentation. If you wish to

download it, please recommend it to your friends in any social
system. Share buttons are a little bit lower. Thank you!
Log in 

Search... Buttons:
Search

8
Video Slideshow

Cancel
Download

Information Systems

The term information system suggests the use
of computer technology in an organization.

Hardware
Data Information
Software

2 / 15

To make this website work, we log user data and share it with processors. To use this website, you must agree to our Privacy Policy, including cookie
policy.
I agree.     
 
Download presentation

We think you have liked this presentation. If you wish to

download it, please recommend it to your friends in any social
 Similar presentations
Accounting Information Systems: Introduction
system. Share buttons are a little bit lower. Thank you!

Buttons:
Published by Thomasina Allison Modified over 5 years ago

 Embed

 Download presentation 8
8

Cancel
Download

Entrust
Advancing Identity Solutions

Presentation on theme: "Accounting Information Systems:

Introduction"— Presentation transcript:

1
Accounting Information
Systems: Introduction

Aristotle’s “Nicomachean Ethics”

Objectives:
To have an overview of Accounting Information Systems;
To understand the related concepts
of transaction cycles and
internal control structure;
To agree on a ‘foundational framework’ (aka ‘mother ideas’) for BA 121

2
Information Systems The term information system suggests
the use

of computer technology in an organization.

Hardware
Data
Information
Software

3
Major
To make this Types
website work, of
we Systems inand
log user data Organizations

share it with processors. To use this website, you must agree to our Privacy Policy, including cookie
policy.
I agree.     
 Some of the major types of information systems

4
Information Systems Transactions Processing System (DP)

Download presentation

Management Information System (MIS)
Decision Support System (DSS)
Expert System (ES) We think you have liked this presentation. If you wish to
Executive Informationdownload
System (EIS)
it, please recommend it to your friends in any social
Accounting Information System (AIS)
system. Share buttons are a little bit lower. Thank you!

Buttons:
5
A Framework for Information Systems

6
Transaction Processing Cycles

8
1. Revenue cycle
2. Expenditure cycle
3. Production cycle
4. Finance cycle Cancel
Download

7
Internal Control Process

Reliability of financial reporting

Effectiveness and efficiency
Compliance

8
General Model for Accounting Information Systems

The External Environment

The business organization
The Information System
Database
Management
External
Sources
of Data
Data
Collection
Data
Processing
Information
Generation
External
End-
Users
FEEDBACK
Internal
Sources
of Data
To make this website work, we log user data and share it with processors. To use this website, you must agree to our Privacy Policy, including cookie
Internal
policy.
I agree.     
 End-
Users
FEEDBACK

Download presentation

9
Overarching theme/purpose:

Internal
We think you have liked this presentation. If you wish to
Controls
download it, please recommend it to your friends in any social
Corporate
system. Share buttons are a little bit lower. Thank you!
governance
Ethics Buttons:
The business organization
‘Black box’
(IS / AIS)
External 8
Sources
of Data
External
Cancel
Download
End-
Users

10
Internal Control Process

What are the elements of internal control?

Control environment
Risk assessment
Control activities
Information and communication
Monitoring

11
Internal Control Process

Segregation of Duties:
No individual or department should
control the accounting records
relating to its own operation.
Internal Auditing:
It is an independent appraisal
activity within the organization.

12
The Accounting Function

2 impt. roles: 1) captures and records financial effects of transactions; 2)

distributes transaction info to operations personnel to coordinate tasks.
The Value of Information:
 RELIABILITY
-- relevance -- completeness -- & timeliness
-- accuracy -- summarization
ToAccounting
make this website work, we log user data and share it with processors. To use this website, you must agree to our Privacy Policy, including cookie
Independence:
policy.
I agree.     
  INDEPENDENCE
-- accounting activities must be separate from and independent of the
functional areas that maintain custody of physical resources.

Download presentation

13
The I.T. Function Associated with the information resource.

Centralized Data Processing

We think you have liked this presentation. If you wish to
Distributed Data Processing (DDP):
download it, please recommend it to your friends in any social
Disadvantages: system. Share buttons are a little bit lower. Thank you!
Lack of control of organizationwide resources
Hardware & software Buttons:
incompatibility
Redundant tasks
Consolidating incompatible activities
Hiring qualified professionals
Lack of Standards 8
Advantages:
Cost savings; improved cost control responsibility
Increased user satisfaction
Cancel
Download
Improved operational efficiency
Backup

14
Evolution of Information Systems Models

The Manual Process Model

The Flat-File Model
Data Storage
Data Updating
Currency of Information
Task-Data Dependency
The Database Model
The REA (Resources, Events, Agents) Model

15
The Role of the Accountant

Corporate
governance
Ethics
Accountants as Users
Accountants as System Designers
Accountants as System Auditors
External Auditing
Assurance
IT Auditing
Internal Auditing

To make this website work, we log user data and share it with processors. To use this website, you must agree to our Privacy Policy, including cookie
policy.
I agree.     
 Mietwagen in
Mietwagen in Alicante
Sindelfingen
€23 presentation €7
Download

We think you have liked this presentation. If you wish to

Mietwagen in Catania
download it, please recommend it to your friends in any social
Mietwagen in Palma

system. Share buttons are a little bit lower. Thank you! de Mallorca
€10 €8
Buttons:

KAYAK.de
8
Download ppt "Accounting Information Systems: Introduction"

Cancel
Download
 Similar presentations

To make this website work, we log user data and share it with processors. To use this website, you must agree to our Privacy Policy, including cookie
policy.
I agree.     
 
Download presentation

We think you have liked this presentation. If you wish to

download it, please recommend it to your friends in any social
system. Share buttons are a little bit lower. Thank you!

Buttons:

Cancel
Download

To make this website work, we log user data and share it with processors. To use this website, you must agree to our Privacy Policy, including cookie
policy.
I agree.     
 
Download presentation

We think you have liked this presentation. If you wish to

download it, please recommend it to your friends in any social
system. Share buttons are a little bit lower. Thank you!

Buttons:

Cancel
Download

© 2021 SlidePlayer.com Inc. Feedback Do Not Sell

About project
All rights reserved.
Privacy Policy
My Personal
SlidePlayer

Feedback Information Terms of Service

Search...
Search

To make this website work, we log user data and share it with processors. To use this website, you must agree to our Privacy Policy, including cookie
policy.
I agree.